Professional statute overview
Enactment structure, operative effect and source provenance
01
Purpose and legislative effect
“Deceased personal property is assessed to the personal representative or estate at the deceased person’s last residence, or where the property is located if the deceased did not live in the State.”
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02
How the instrument operates
- 01
Start with the recorded version
Source version 1 Oct 2025. The date shown identifies this source expression and should not be treated as proof that no later change exists.
- 02
Locate the controlling provision
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- 03
Read conditions and exceptions together
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- 04
Verify currency and official wording
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03
Research entry points
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Deceased personal property is assessed to the personal representative or estate at the deceased person’s last residence, or where the property is located if the deceased did not live in the State.
Section 605
04
Source and current-law status
Source record view
Source record from legislature.maine.gov · Source version 1 Oct 2025
The source record does not state a definitive current-law status. Check the official publisher and later amendments before relying on this text.